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Model Tax Convention on Income and on Capital Condensed Version (as it read on 15 July 2014)

OECD
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This publication is the condensed version of the OECD Model Tax Convention on Income and Capital. This shorter version contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax treaties between OECD member countries and the background reports that are included in the full-length loose-leaf and electronic versions. The Model Tax Convention, and the worldwide network of treaties based on it, provide clear consensual rules for taxing income and capital across countries, while avoiding having income or capital taxed twice by two different countries. Because the economic and tax environment is constantly changing, articles and commentary in this model convention are periodically updated.
Nomor Panggil17 MOD oec 2
PenulisOECD
PenerbitOECD
Kolasi492p.; 25cm
BahasaEnglish
Klasifikasi17 MOD oec 2
ISBN/ISSN978-92-64-21115-5
EdisiCondensed Version 2014
Tanggal Terbit2014
TopikTax Treaty Policy and Interpretation: General

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